Ashim Kumar Roy, J. - (1.) THE petitioner is the registered owner of a Motor Cycle, which was seized in connection with Excise Case No. 110/2013 under Sections 46A(c) and 46AA of the Bengal Excise Act, 1909 for contravention of Section 18(1)/13(d)(f) of the said Act. Against the refusal of the court below to give the interim custody of the seized motor cycle to the petitioner pending trial, this criminal revision has been moved.
(2.) IT was the case of the prosecution that on July 19, 2013 the petitioner was apprehended while in the said Motor Cycle he was carrying fake India made foreign liquor. When he was arrested and the motor cycle was seized. According to the provisions of the Bengal Excise Act, 1909 when any contraband article is seized from a vehicle, the said vehicle is liable to be confiscated.
(3.) I find the provisions of Section 64 of the Bengal Excise Act, 1909, amongst other provides, when any article is confiscated under Section 63 of the Bengal Excise Act, the court may either order confiscation or give the owner of such thing an option to pay, in lieu of confiscation, such fine as the Magistrate thinks fit. Therefore, even after confiscation, it is permissible the confiscated article be returned to its owner in lieu of payment of fine.;